overhead unallocated

简明释义

未归还共同成本

英英释义

例句

1.The company reported a significant amount of overhead unallocated in their financial statements, indicating inefficiencies in cost management.

公司在财务报表中报告了大量的未分配的间接费用，这表明成本管理存在低效。

2.The financial analyst suggested that the team should reduce overhead unallocated by implementing better tracking systems.

财务分析师建议团队通过实施更好的跟踪系统来减少未分配的间接费用。

3.During the budget review, the accountant highlighted the overhead unallocated costs that were not attributed to any specific project.

在预算审查中，会计强调了那些没有归属于任何特定项目的未分配的间接费用。

4.To improve profitability, the manager decided to analyze the overhead unallocated and find ways to allocate those costs more effectively.

为了提高盈利能力，经理决定分析未分配的间接费用，并找到更有效的分配这些成本的方法。

5.Investors were concerned about the rising overhead unallocated expenses, which could affect the company's bottom line.

投资者对不断上升的未分配的间接费用表示担忧，这可能会影响公司的利润。

作文

In the world of business and finance, understanding various terminologies is crucial for effective management and decision-making. One such term that often comes up in discussions about budgeting and financial reporting is overhead unallocated. This phrase refers to costs that are incurred by a business but have not been assigned to any specific project or department. These costs can include utilities, rent, administrative salaries, and other expenses that support the overall operation of the company. The concept of overhead unallocated is vital for companies to grasp as it can significantly affect their profitability and financial health.When a company prepares its budget, it must account for both direct and indirect costs. Direct costs are those that can be directly attributed to a product or service, such as raw materials or labor. In contrast, indirect costs, or overhead costs, are more challenging to allocate because they support multiple areas of the business. Overhead unallocated specifically highlights these indirect costs that remain unassigned, making it difficult for management to assess the true cost of producing goods or providing services.The challenge with overhead unallocated costs lies in their impact on financial reporting. For instance, if a company fails to allocate its overhead properly, it may overstate or understate the profitability of certain projects. This misrepresentation can lead to poor business decisions, such as investing in unprofitable ventures or cutting funding from successful projects. Therefore, understanding and managing overhead unallocated costs is essential for accurate financial analysis.One method to tackle overhead unallocated costs is through activity-based costing (ABC). This approach involves identifying specific activities within the organization and assigning costs based on actual consumption of resources. By implementing ABC, companies can reduce the amount of overhead unallocated costs, leading to more precise financial statements and better-informed strategic decisions.Moreover, regular reviews of overhead costs can help businesses identify areas where they can cut expenses or improve efficiency. For example, if a company notices a significant amount of overhead unallocated costs related to office supplies, it might consider negotiating better rates with suppliers or implementing a more stringent inventory management system. Such proactive measures can enhance a company's bottom line and provide a clearer picture of its financial standing.In summary, the term overhead unallocated plays a critical role in the financial landscape of a business. By recognizing and addressing these unallocated costs, companies can improve their budgeting processes, enhance financial reporting accuracy, and ultimately drive better business outcomes. Understanding the implications of overhead unallocated costs is not just an accounting exercise; it is a fundamental aspect of strategic management that can determine a company's success in a competitive marketplace.

在商业和金融的世界中，理解各种术语对于有效管理和决策至关重要。其中一个经常出现在预算和财务报告讨论中的术语是overhead unallocated。这个短语指的是企业发生但尚未分配给任何特定项目或部门的成本。这些成本可以包括公用事业、租金、行政薪水以及其他支持公司整体运营的费用。理解overhead unallocated的概念对公司至关重要，因为它可能会显著影响公司的盈利能力和财务健康。当公司准备预算时，必须考虑直接成本和间接成本。直接成本是那些可以直接归因于产品或服务的成本，例如原材料或劳动力。相反，间接成本或管理费用则更难以分配，因为它们支持业务的多个领域。Overhead unallocated特别强调这些未分配的间接成本，这使得管理层很难评估生产商品或提供服务的真实成本。Overhead unallocated成本的挑战在于其对财务报告的影响。例如，如果一家公司未能正确分配其管理费用，可能会高估或低估某些项目的盈利能力。这种失真可能导致不良的商业决策，例如投资于不盈利的项目或削减对成功项目的资金。因此，理解和管理overhead unallocated成本对于准确的财务分析至关重要。应对overhead unallocated成本的一种方法是采用基于活动的成本法（ABC）。这种方法涉及识别组织内的具体活动，并根据实际资源消耗分配成本。通过实施ABC，公司可以减少overhead unallocated成本，从而导致更精确的财务报表和更明智的战略决策。此外，定期审查管理费用可以帮助企业识别可以削减开支或提高效率的领域。例如，如果一家公司注意到与办公用品相关的overhead unallocated成本显著，它可能会考虑与供应商谈判更好的价格或实施更严格的库存管理系统。这种积极的措施可以改善公司的底线，并提供其财务状况的更清晰的图像。总之，术语overhead unallocated在企业的财务领域中发挥着关键作用。通过识别和解决这些未分配的成本，公司可以改善其预算流程，提高财务报告的准确性，并最终推动更好的商业成果。理解overhead unallocated成本的影响不仅仅是一项会计工作；它是战略管理的一个基本方面，可以决定公司在竞争市场中的成功。